8904.00
Chapter 89Ships, boats
Heading 8904Yachts and other vessels for pleasure or sports; rowing boats and canoes
Subheading 890400TUGS AND PUSHER CRAFT
China origin · export info
No Chinese tariff data for this HS prefix yet — China schedule integration in progress. Import data for 12 destinations shown below.
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA |
|---|---|---|---|---|---|
USUnited States | 8904.00.00.00 | Tugs and pusher craft | Free | 第二栏税率:Free | Yes |
INIndia | 89040000 | TUGS AND PUSHER CRAFT | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | No |
IDIndonesia | 89040010 | - Of a gross tonnage not exceeding 26 | 5.00 | 增值税 (PPN):12.00 | Yes |
MYMalaysia | 8904001000 | - Of a gross tonnage not exceeding 26 | 25% | 出口税率:0% 销售税 (SST):10% | Yes |
PHPhilippines | 8904.00.10 | - Of a gross tonnage not exceeding 26 | — | Yes | |
THThailand | 89040010 | Of a gross tonnage not exceeding 26 | 35.00 | Yes | |
VNVietnam | 89040010 | - Of a gross tonnage not exceeding 26 | 7.5 | 优惠税率:5 增值税:8/10 | Yes |
JPJapan | 890400000 | Tugs and pusher craft | Free | WTO 税率:(Free) | Yes |
KRKorea | 8904001000 | Tugs | 5 | WTO 约束税率:0 | Yes |
AUAustralia | 89040010 | Not exceeding 150 gross construction tons | 5% | Yes | |
BRBrazil | 89040000 | Rebocadores e barcos concebidos para empurrar outras embarcações. | 12.6% | 工业产品税 (IPI):0.0% | No |
MXMexico | 89040001 | Remolcadores y barcos empujadores. | 5 | 一般进口税 (IGI):5 一般出口税 (IGE):Ex. | Yes |
Note: "Primary rate" is typically the MFN tariff. FTA="Yes" means preferential rates (RCEP, ACFTA, CPTPP, GSP etc.) may apply — click the HS code to see details. VAT, consumption tax, and special import duties are levied separately and must be added for full landed cost.